Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17 income tax authotities Sorted by: recent Court: kolkata Page 4 of about 1,269 results (0.220 seconds)

Kolkata Municipal Corporation and ors. Vs. Rai Bahadur Bissessurlal Mo ...

Court : Kolkata

Reported in : 2009(1)CHN91

..... of the list ii of the schedule vii, the apex court, it is submitted, underlined the proposition that levy on cess on royalty can be construed as an act of imposing tax on income. the apex court has ruled that the state legislature is not competent to levy the impugned cess as it is not covered by item no. 49 or 50 of ..... that the word 'land' in entry 49, list ii of the schedule vii includes all lands whether agricultural or non-agricultural. the state legislature has, thus, got power and jurisdiction to impose tax on land and building.16. section 174 of the calcutta municipal corporation act, 1980 prescribes the procedure for determination of annual valuation. it comprises and incorporates several methods for determination of .....

Board of Councillors, Bhatpara Municipality Vs. Cesc Ltd. and ors.

Court : Kolkata

Reported in : 2007(3)CHN328

..... names of cesc ltd. upon payment of the mutation fees and the charge for conversion of the use of land from 'agriculture to industrial one' at the rate fixed by the west bengal municipal act.3. being aggrieved by the said order passed by the hon'ble first court the appellant preferred this appeal.4. the facts ..... . in the aforesaid sub-station is, and indeed constitutes, 'purpose of business' and accordingly he relied upon a decision reported in : [1972]83itr403(sc) commissioner of gift tax, kerala v. p. gheevarghese, travancore timbers & products, kottayam and submitted that the activities at the sub-station clearly for the purpose of business. hence, it has to be ..... cum-substation' cannot be stated to be a 'manufacturing process'.16. he further relied upon decision reported in : [1968]67itr804(bom) keval chand nemi chand mehta v. cit and drew our attention to hallsbury's law of england, 4th edition, vol. 27 para 352 and contended that there is no question of doubt that the word 'contemplated .....

Asian Exports Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2007)110TTJ(Kol.)152

..... fishes are animate creature viz. ornamental fishes can be called as an article or thing within the meaning of section 10b of the it act, 1961. the cit(a) has also rejected the plea of the assessee that it was given license as a 100 per cent export oriented undertaking by ..... refrigeration, remaking, polishing, labelling, reconditioning, repair, remaking, refurbishing, testing, calibration, re-engineering. manufacture for the purpose of this policy, shall also include agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, sericulture and viticulture". the learned counsel has pointed out that from the above definition of the word ..... (ker) 316 : (1996) 217 itr 129 (ker).15. in his rival submission, the learned departmental representative relied fully on the order of tax authorities. rebutting the contention of the learned authorised representative of the assessee, it has been pleaded by learned departmental representative that the issue involved in this .....

Jayshree Tea and Industries Ltd. and anr. Vs. Union of India (Uoi) and ...

Court : Kolkata

Reported in : 2006(4)CHN45,(2006)205CTR(Cal)370,[2006]285ITR506(Cal)

..... in the company not in the field where tea is grown. hence, no part of such income would be termed as agricultural income.21. under section 3 of the income-tax act, income-tax was defined as a tax on the income of the previous year and it could not take into account any income for the earlier years to be tagged with it.22. the state has no power to ..... impose tax on any tea company as agricultural income beyond 60 per cent, of the total income.our view on the .....

Sat Paul Vs. State of West Bengal

Court : Kolkata

..... that the appellant gave threat to him that unless bribe amount is paid he would harass the complainant in future.51. in a. abdul kaffar (supra) the sales tax-cum-agricultural income tax officer (accused) received rs. 10,000/- for bringing down the proposed assessment of turnover of p.w. 1 form rs. 8 lakhs to rs. 2 lakhs. ..... such evidence cannot be totally brushed aside. the supreme court has made the legal position clear by observing that part of hostile witness which is otherwise acceptable can be acted upon and also stated that evidence of such witness cannot be discarded. in this connection, i rely upon the decisions in bhagwan singh v. state of haryana reported ..... three years and to pay a fine of rs. 5000/- in default rigorous imprisonment for nine months for the offence under section 5(2) of the p.c. act. 1947. being aggrieved by, and dissatisfied with, the judgment and order of conviction and sentence the accused appellant has preferred the instant appeal.2. the prosecution case was .....

Al-haz Amir Hasan Properties (P) Vs. Asst. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2006)100ITD441Cal

..... order passed under section 263 dated 2.12.2004 observed that in my opinion, once the deduction under section 24 of the income tax act is fully allowed to the assessee company from the rental income, the extra expenses for repairs and maintenance etc. are not allowable. from the fair reading of the above, we find that ..... direction setting aside the assessment be not passed to the assessing officer.the ld. cit after considering the assessee's submission held that once deduction under section 24 of the income tax act is fully allowed to the assessee company from the rental income, the extra expenses for repairs and maintenance etc. are not allowable and accordingly, ..... to be exempt had actually been earned by him or not and further, whether the entire amount of income from agriculture and poultry farming was exempt from tax. the cit had rightly initiated proceeding under section 263 of the i.t. act, 1961 as exemption had been granted without application of mind.13. in karnani properties ltd. v .....

Surajmal Baijnath Indus. P. Ltd. Vs. Pasupati Agro Chem Nepal P. Ltd.

Court : Kolkata

Reported in : (2006)1CALLT328(HC),2005(190)ELT161(Cal)

..... to release of the goods. in support of this proposition reliance may be placed on the decision in a.v. thomas and co. ltd. v. deputy commissioner of agricultural income tax and sales tax, trivendrum, : air1964sc569 , cited by mr. mitra. admittedly the goods were specific goods within the meaning of specific goods as defined in section 2(14) of ..... publication has been produced before this court wherefrom it appears that the goods were specifically mentioned in terms of section 2(14) of the sale of goods act and that these were sufficiently identifiable to be in deliverable state describing them in lots, which were indicated in the newspaper publication by lot numbers.6.4 ..... the goods in custody of the port trust can be sold in auction for its dues under sections 61 and 62 independent of section 48 of the customs act which operates in independent parameters in order to sustain his contention that section 61 is independent of section 53 which operates in different fields respectively. we are .....

Smt. Phool Lata Somani Vs. Commissioner of Income-tax and ors.

Court : Kolkata

Reported in : (2005)197CTR(Cal)339,[2005]276ITR216(Cal)

..... (ker) the full bench of the kerala high court dealt with the provision of section 30 of the kerala agricultural income-tax act, 1950, and held that the order passed by the commissioner under the above section declining ..... away the petitioner's right of natural justice. in support of his contention he has relied on the following decisions :(1) cit v. the tribune trust [1948] 16 itr 214 ;(2) jacob v. additional deputy commissioner of agricultural income-tax : [1986]158itr596(ker) ;(3) managing director, ecil v. b. karunakar : (1994)illj162sc ;(4) state bank of ..... of the present act, opined that a reference does not lie from an order under section 33, unless that order is prejudicial to the assessee in the sense that he is in a worse position than before the order was made.in the case of jacob v. additional deputy commissioner of agricultural income-tax : [1986]158itr596 .....

Usha Ghosh Vs. Rabindranath Das and ors.

Court : Kolkata

Reported in : AIR2005Cal190

..... submitted that in view of the decision of the hon'ble apex court reported in 0044/1956 : [1956]1scr691 , sree meenakshi mills ltd., madurai v. commissioner of income-tax, madras, such finding being one of fact cannot be assailed in the present second appeal. for the convenience of the discussion the said observations made in paragraphs 25, ..... and in 16th column recording was there regarding a, tin shed. if that is the position of record-of-rights, the provisions of section 24 of the non-agricultural tenancy act is attracted and in this regard i, respectfully agree with the judgment reported in (170) 74 cal wn 166 (supra) where it has been observed that a ..... before the supreme court was, whether the respondent no. 1 was entitled to make an application for pre-emption under section 24 of the west bengal non-agricultural tenancy act, 1947. the respondent no. 1 was admittedly not in possession of the land in dispute. the supreme court observed as follows :'counsel however contended that the .....

Murlidhar Kanoi Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2005)93ITD615(Kol.)

..... (other than a h.u.f., a company or a firm) which in the relevant previous year has either no income chargeable to tax under the income tax act or has total income not exceeding the maximum amount not chargeable to tax, but has any agricultural income, then, the agricultural income or loss of the association of persons or body of individuals shall be computed in accordance with the rules contained ..... we find it appropriate to refer provisions related to the rules for computation of net agricultural income as laid down in annual finance acts. there is no doubt that net agricultural income is entirely exempt from tax under the income tax act; but under the provisions of the finance act, 1973 and the subsequent finance acts the agricultural income has to be taken into account for the purpose of determining the rate of .....